District Schools - Board Docs

10/11/2021

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TABLE OF CONTENTS

page

INTRODUCTORY SECTION

District Fact Sheets 2

District Map 4

FINANCIAL SECTION

General Fund 10 5

Special Revenue Fund 21 15

Indian Education Fund 22 17

Special Education Fund 27 19

Head Start Education Fund 29 24

Debt Service Fund 30 26

Capital Projects Fund 40 28

Food Service Fund 50 30

Pension and Other Employee Benefit Trust Fund 73 32

Community Service Fund 80 34

INFORMATIONAL SECTION

Tax Levy Comparison 36

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DISTRICT SCHOOLS

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2021-22 GENERAL FUND 10 The General Fund comprises a set of accounts to show all major operations of the District which do not have to be accounted for in another special-purpose fund. Since this fund includes the major activity of the District, it also includes large sources of revenues including property taxes, fees, monies from other districts, state aids and grants, and most federal aids and grants. Likewise, expenditures include operating expenses of the District, such as salaries, benefits, contracted services, consumables, equipment and insurances. These areas are otherwise known as objects for coding purposes. Expenditures are accounted for by programs relating to instruction, student services, administration, maintenance, and transfers, otherwise known as functions for coding purposes.

The COVID crisis has caused major disruption in the lives of nearly every American and every organization. Our District is no exception. To help the District facilitate educational offerings and operational functions during the COVID shutdown and continued crisis, the Federal Government has provided approximately $69.5 million resources through the Elementary and Secondary Schools Emergency Relief (ESSER) and the State of Wisconsin has provided an additional $2.9 million in the Governor’s Emergency Education Relief (GEER) resources. All funds must be spent by September 30, 2024. A portion of these resources must be shared with private schools operating within the district. These resources have been used to provide personal protective equipment, cleaning/disinfecting equipment and supplies, professional development and instructional materials, technology and internet remote access points. The District has spent or obligated approximately $16.5 million of the resources.

The Board of Education receives a $7,200 annual salary for attendance at meetings, and a $150 stipend for attendance at Board-approved full day or out of the area conferences, conventions, or meetings. Additionally, while acting as an official representative of the Board, liability insurance protection and the reimbursement of reasonable expenses, as provided to District employees, shall be extended to each Board member.

FUND 10 REVENUE The General Fund shows budgeted revenues for 2021-22 at approximately $293.3 million. The allowable revenue limit is the same as 2020-21, which is always a critical issue for State biennial budgets. This is an important consideration towards the District's financial health, as any additional revenue typically covers increases in operational costs.

FUND BALANCE 2019 Actual 2020 Actual 2021 Unaudited 2022 BudgetBeginning Fund Balance 45,595,397 49,344,822 60,482,766 67,629,849Revenues 275,616,715 277,809,697 284,819,945 293,287,540Expenditures 271,867,290 266,671,753 277,672,862 293,287,540ENDING FUND BALANCE $49,344,822 $60,482,766 $67,629,849 $67,629,849

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GREEN BAY AREA PUBLIC SCHOOLS FUND 10 - GENERAL FUND

2019 Actual 2020 Actual 2021 Unaudited 2022 Budget

REVENUE Source OPERATING TRANSFERS Operating Transfers 120 52,729 36,081 116,527 0 LOCAL SOURCES Taxes 210 72,343,930 74,324,406 72,277,237 64,422,988 Payments for Services 240 115,725 162,990 325,946 404,621 Non-Capital Sales 260 10,968 7,463 11,648 18,427 School Activity Income 270 153,976 140,724 3,927 150,000 Interest on Investments 280 884,572 564,305 16,272 16,000 Other Local 290 1,126,347 809,641 252,502 210,680 INTERDISTRICT PAYMENTS WITHIN WI Open Enrollment Tuition 340 3,270,355 3,699,412 3,941,064 4,207,240 INTERMEDIATE REVENUE State Aid Transit from CESA 510 9,338 1,366 0 0 Payments from CESA 540 0 0 11,620 0 STATE REVENUE State Aid Categorical 610 2,588,258 3,060,675 2,720,912 2,657,795 State Aid General 620 158,702,563 160,623,170 166,851,753 174,537,983 Special Projects Grants 630 772,647 554,031 565,676 345,372 Payments for Services 640 130,515 0 329,188 100,000 AGR 650 4,172,764 4,035,791 4,592,089 4,592,089 DNR State Revenue 660 6,170 5,983 5,967 6,000 Other State Revenue (Per Pupil) 690 17,295,321 17,942,857 16,965,180 16,184,110 FEDERAL REVENUE Federal Aid Categorical 710 226,058 206,133 258,365 226,060 Special Projects Grants 730 3,636,723 3,639,886 6,885,030 16,252,050 Title I Revenue 750 6,680,613 5,888,094 6,145,432 6,615,096 SBS Medicaid Revenue 780 1,475,502 1,689,015 2,145,468 2,100,000 Other Federal Sources 790 149,615 0 0 0 OTHER SOURCES Sale of Capital Assets 860 105,361 148,676 87,037 50,000 OTHER REVENUE Adjustments 960 0 0 14,357 0 E-Rate Refund 970 1,706,665 268,997 296,715 91,029 Miscellaneous Revenue 990 0 0 33 100,000

TOTAL REVENUE: $275,616,714 $277,809,696 $284,819,944 $293,287,540

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DETAIL OF REVENUE Source 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget

OPERATING TRANSFERS Transfer from Fund 27 127 579 36,081 0 0 Transfer from Fund 29 129 52,149 0 116,527 0

TOTAL: $52,729 $36,081 $116,527 $0

LOCAL SOURCES Local Property Taxes 211 72,184,353 74,161,472 72,110,491 64,257,988 Mobile Home Taxes 213 159,577 162,934 166,746 165,000 Private Tuition Payments 241 7,380 40,576 0 10,000 General Tuition Private Agency 242 0 0 325,946 274,621 Transportation Fees 248 108,345 122,414 0 120,000 Resale Revenue 262 0 0 0 12,776 Non-Capital Sales 264 0 0 0 5,651 Noncapital Sales 269 10,968 7,463 11,648 0 Cocurricular Admissions 270 69,125 66,939 1,635 0 Cocurricular User Fees 271 0 0 (3,282) 65,000 Cocurricular Season Pass 272 35,136 35,940 0 35,000 Cocurricular Admissions Other 274 49,716 37,846 5,574 50,000 Interest on Investments 280 884,572 564,305 16,272 16,000 Parking Fees 291 65,341 66,620 0 0 Student Fees 292 508,383 464,331 57,272 65,000 Rental Fees 293 142,954 92,284 86,698 135,180 Graduation Fees 296 17,306 16,393 150 0 Student Fines 297 21,499 7,711 7,528 7,500 Transcript Fees 298 1,449 2,474 3,911 3,000 Miscellaneous 299 369,415 159,828 96,942 0

TOTAL: $74,635,519 $76,009,528 $72,887,532 $65,222,716

INTERDISTRICT PAYMENTS WITHIN WI Tuition from Other WI Districts 341 30,042 5,505 2,321 5,000 Tuition - Open Enrollment 345 3,240,313 3,693,907 3,938,743 4,202,240

TOTAL: $3,270,355 $3,699,412 $3,941,064 $4,207,240

INTERMEDIATE REVENUE State Aid Transit from CESA 515 9,338 1,366 0 0 Other Payments from CESA 549 0 0 11,620 0

TOTAL: $9,338 $1,366 $11,620 $0

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DETAIL OF REVENUE Source 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget

STATE REVENUE Transportation Aid 612 283,256 269,479 203,160 150,000 Library Aid 613 1,046,578 1,246,857 1,121,440 1,121,440 Bilingual Aid 618 1,151,566 1,133,479 1,004,260 981,355 Other Categorical Aids 619 106,857 410,861 392,053 405,000 Equalization Aid 621 156,894,030 159,147,351 165,375,934 173,390,913 High Poverty Aid 628 1,808,533 1,475,819 1,475,819 1,147,070 Special Project Grants 630 772,647 554,031 565,676 345,372 State Tuition 641 130,515 0 329,188 100,000 AGR Aid 650 4,172,764 4,035,791 4,592,089 4,592,089 State Revenue through Local Units 660 6,170 5,983 5,967 6,000 Tax Exempt Computer Aid 691 1,370,690 1,264,776 1,158,861 1,274,376 Per Pupil Aid 695 14,300,364 16,004,940 15,622,068 14,888,230 Other State Revenue 699 1,624,267 673,142 184,251 21,504

TOTAL: $183,668,237 $186,222,508 $192,030,765 $198,423,349

FEDERAL REVENUE Vocational Education Aid 713 226,058 206,133 258,365 226,060 Special Project Grants 730 3,636,723 3,639,886 6,885,030 16,252,050 Title I Revenue 751 6,680,613 5,888,094 6,145,432 6,615,096 SBS Medicaid Revenue 781 1,475,502 1,689,015 2,145,468 2,100,000 Other Federal Revenue 790 149,615 0 0 0

TOTAL: $12,168,510 $11,423,129 $15,434,294 $25,193,206

OTHER SOURCES Sale of Capital Assets 860 105,361 148,676 87,037 50,000

TOTAL: $105,361 $148,676 $87,037 $50,000

OTHER REVENUE Aidable Adjustments 971 1,706,665 268,997 296,715 91,029 Miscellaneous Revenue 990 0 0 33 100,000

TOTAL: $1,706,665 $268,997 $311,105 $191,029

TOTAL REVENUES: $275,616,714 $277,809,696 $284,819,944 $293,287,540

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FUND 10 REVENUES

FUND 10 - GENERAL FUND Revenue 2021-22 BUDGET %

Tax Levy 64,257,988 21.91% Other Local 964,728 0.33% Other Districts Within Wisconsin 4,207,240 1.43% Equalized Aid 173,390,913 59.12% Other State Aid 25,032,436 8.54% Federal 25,193,206 8.59% Other 241,029 0.08% TOTAL REVENUE $293,287,540 100%

Tax Levy21.91%Other Local

0.33%

Other Districts Within Wisconsin

1.43%

Equalized Aid59.12%

Other State Aid8.54%

Federal8.59%

Other0.08%

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FUND 10 EXPENDITURES

The General Fund shows budgeted expenditures for 2021-22 of approximately $293.3 million. A decrease in membership has occurred over the past five years in the September count. The following detail and graph show the various expenditure objects and functions for 2021-22.

FUND 10 - GENERAL FUND Expenditures 2021-22 BUDGET %

Salaries 139,727,675 47.64% Employee Benefits 54,603,529 18.62% Contracted Services 54,172,273 18.47% Non-Capital Purchases 9,791,866 3.34% Capital Purchases 279,382 0.10% Paying Agent Fees 3,000 0.00% District Other Insurance 772,300 0.26% Operating Transfers 33,455,380 11.41% Dues, Adjustments, Chargebacks 482,135 0.16% TOTAL EXPENDITURES $293,287,540 100%

Fund 10 - GENERAL FUND - Expenditure Budget

GREEN BAY AREA PUBLIC SCHOOLS

Salaries47.64%

Employee Benefits18.62%

Contracted Services18.47%

Non-Capital Purchases

3.34%

Capital Purchases

0.10%District Other

Insurance0.26%

Operating Transfers11.41%

Dues, Adjustments, Chargebacks

0.16%

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FUND 10 - GENERAL FUND DETAIL OF EXPENDITURES

Object 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget SALARIES

Teacher Salaries 200111 80,116,838 81,433,879 83,879,219 87,298,606 Mgt/Tech/Other Prof Salaries 200112 13,791,519 15,031,308 15,189,767 15,690,338 Paraprofessional Salaries 200113 2,352,851 2,375,469 2,194,621 2,632,646 Clerical Salaries 200114 5,397,170 5,612,203 5,863,744 6,399,249 Coordinator Salaries 200116 147,999 38,395 34,009 40,426 Security Specialists Salaries 200117 557,162 484,106 630,668 661,839 Executive Assistant Salaries 200118 405,637 495,340 462,196 483,497 Security Services Salaries 200119 37,749 24,231 9,729 45,293 Secondary Monitor Salaries 200121 1,152,044 1,189,354 1,171,813 1,363,197 Elementary Monitor Salaries 200122 1,167,899 1,256,115 1,235,621 1,349,050 Co-Op Clerical Salaries 200123 42,883 29,547 4,559 34,005 Truant Officer Salaries 200124 2,934 1,871 596 6,723 Parent Assistant Salaries 200125 45,978 39,301 28,938 114,562 Hourly with Benefits 200126 326,888 314,700 309,222 291,966 Van Drivers 200127 143,422 147,042 183,052 191,720 Sub Teacher Salaries 200131 1,204,579 912,492 113,389 630,810 Interfaculty Sub Salaries 200132 132,067 133,202 330,286 733,081 Sub Clerical Salaries 200133 134,167 88,892 41,647 89,323 Sub Paraprofessional Salaries 200134 66,919 55,675 38,997 57,489 Sub Secondary Monitor Salaries 200135 25,306 10,739 3,551 10,733 Limited Term Employee Salaries 200137 985,236 718,723 1,050,839 1,052,120 Sub Elementary Monitor Salaries 200138 24,899 17,890 12,651 17,688 Elementary Monitor / Secondary Monitor Subbing 200139 232,379 142,844 2,030 166,394 Cocurricular Salaries 200141 1,384,493 1,359,744 1,185,068 1,185,028 Non-Teaching Duty Salaries 200142 91,689 71,306 40,328 94,505 Summer School Salaries 200143 11,394 8,122 0 3,772 Teacher Department Chair Salaries 200144 332,069 338,024 343,963 348,110 Summer School Teaching Salaries 200145 1,028,432 808,288 666,360 4,460,905 Board of Education Compensation 200148 34,700 38,600 42,400 50,400 Stipend 200149 324,854 425,975 1,265,422 455,725 Teacher House Leader Salaries 200150 29,295 31,961 28,832 29,185 Teacher Professional Development Certification 200152 73,500 47,123 26,535 25,971 Sub Asst Teacher Summer Sch 200153 0 412 0 0 Sign on Bonus 200156 28,043 13,498 6,738 6,579 Teacher Overloads 200157 298,756 488,042 620,249 517,404 Custodial/Maintenance Salaries 200161 8,578,945 8,779,076 8,719,182 8,869,569 Temporary Employee Salaries 200162 267,864 291,504 253,186 333,902 Custodial/Maintenance Overtime Salaries 200163 154,331 183,109 64,742 185,629 Sub Custodial Overtime Salaries 200164 825 0 0 0 Building Rental Custodian Overtime Salaries 200165 27,933 17,475 4,074 17,100 Snowplow Overtime Salaries 200166 89,268 68,016 22,326 83,612

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GREEN BAY AREA PUBLIC SCHOOLS FUND 10 - GENERAL FUND DETAIL OF EXPENDITURES

Object 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget

SALARIES Sub Custodial Salaries 200168 4,824 2,030 0 0 Additional Time - Teacher 200171 1,315,964 1,165,945 1,411,048 2,613,166 Additional Time - Administrator 200172 32,836 35,280 61,443 76,149 Additional Time - Paraprofessional 200173 100,450 75,929 61,854 63,986 Additional Time - Clerical 200174 124,288 151,607 141,863 137,698 Additional Time - Food Service 200175 2,138 2,797 1,269 1,500 Additional Time - Secondary Monitor 200176 32,267 16,157 26,223 10,429 Additional Time - Elementary Monitor 200177 58,153 55,848 211,193 726,740 Additional Time - Exec Assistant 200178 15,131 21,136 30,632 20,547 Additional Time - Miscellaneous 200179 78,440 117,216 113,868 46,749

TOTAL: $123,017,049 $125,168,111 $128,140,770 $139,727,675

EMPLOYEE BENEFITS Employer Retirement Contribution 200212 7,783,206 8,016,542 8,335,316 9,134,311 Emeritus 200218 0 0 0 2,365,313 Social Security 200220 8,852,816 9,057,508 9,318,060 10,202,124 Life Insurance 200230 107,747 106,266 104,360 99,851 Dental Insurance 200243 2,272,685 1,784,169 2,172,379 2,191,582 Vision Insurance 200246 14,858 9,419 9,161 9,352 Health Insurance 200248 26,963,760 21,877,662 24,083,682 28,536,771 Long-Term Disability Insurance 200251 446,884 423,000 424,004 539,582 Workers Compensation Insurance 200254 1,325,078 1,310,293 1,257,184 1,524,643 Retirement - Emeritus 200290 1,926,757 2,210,270 2,271,230 0 Annuity Payment 200293 41,000 57,500 18,000 0

TOTAL: $49,734,792 $44,852,629 $47,993,376 $54,603,529

CONTRACTED SERVICES Contracted Services 200310 6,383,869 5,511,655 4,567,653 4,882,498 Professional Learning 200312 955,053 516,548 826,331 771,018 Outside Contracted Technology Repair/Maintenance 200321 18,826 2,965 7,322 362,480 Lease/Rental Computer Equipment 200322 951,013 1,833,607 42,860 26,000 Equipment Repair 200324 651,739 346,965 315,618 428,577 Vehicle and Equipment Rental/Lease 200325 147,023 141,091 140,618 146,060 Site Rental 200326 27,678 13,521 9,984 21,364 Construction - Contractors 200327 4,926,216 4,657,869 5,982,083 3,570,000 Building Rental 200328 481,435 306,835 232,368 0 Cleaning Service 200329 0 0 170,162 3,000 Utilities - Gas 200331 610,260 482,344 536,087 598,100 Utilities - Electricity 200336 1,755,391 1,620,137 1,445,432 2,023,000 Utilities - Water 200337 137,473 116,029 99,892 147,300 Utilities - Sewerage 200338 349,227 339,079 332,662 405,000

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FUND 10 - GENERAL FUND DETAIL OF EXPENDITURES

Object 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget

CONTRACTED SERVICES Student Transportation 200341 6,620,510 6,010,760 5,099,150 6,910,697 Employee Travel 200342 123,347 180,829 23,578 200,818 Vehicle Fuel 200348 108,180 83,972 80,773 115,496 Other Travel 200349 521 458 250 2,000 Advertising 200351 65,787 46,367 48,311 60,705 Postage 200353 138,035 171,900 204,677 133,210 Printing & Binding 200354 56,200 51,890 30,036 40,460 Telecommunications 200355 978,476 428,114 398,626 168,055 Internet Access 200358 0 0 557,294 1,285,547 Software Services 200360 2,185,113 2,770,667 4,192,035 4,414,095 Educational Services - Non-Governmental 200370 16,458 123,389 11,427 60,728 Instructional Payment Private Vendor 200371 0 0 23,776 0 Payments to Municipalities 200381 8,862 6,307 1,484 0 Payments to Other WI Districts 200382 15,979,421 16,637,904 17,903,526 17,962,666 Payment to Counties 200385 88 35 1,507 300 Payments to CESA 200386 209,207 279,212 179,205 112,002 Payments to State 200387 4,827,741 6,632,257 7,748,244 9,206,869 Payments to WI Tech Colleges 200389 119,407 45,843 105,188 114,228

TOTAL: $48,832,555 $49,358,551 $51,318,160 $54,172,273

NON-CAPITAL PURCHASES General Supplies 200411 2,760,266 2,435,512 3,806,057 3,330,539 Workbooks 200412 328,460 848,336 0 0 Food 200415 0 5,896 78 2,760 Medical Supplies 200416 0 0 0 60,000 Apparel 200420 82,661 97,061 98,120 98,000 General Media 200430 404,992 881,698 1,217,175 740,115 Non-Capital Equipment 200440 4,597,391 1,941,347 1,632,184 479,812 Tools & Implements 200446 10,219 9,355 10,718 11,000 Resale Expense 200450 18,943 20,163 16,632 1,900 Textbooks 200470 1,189,272 390,353 251,812 2,441,182 Workbooks 200472 0 0 331,960 357,741 Technology Related Supplies 200481 774,002 979,057 702,109 180,485 Non-Capital Technology Hardware 200482 1,308,480 2,109,365 6,815,114 2,002,135 Non-Capital Software 200483 955 0 0 0 Nonstudent Reference Materials 200490 202,248 103,232 133,471 86,197

TOTAL: $11,677,889 $9,821,374 $15,015,431 $9,791,866

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DETAIL OF EXPENDITURES Object 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget

CAPITAL PURCHASES Site Component Add/Replacement 200521 0 0 6,942 0 Building Acquisition 200531 0 0 3,103,210 0 Building Component Add/Replace 200541 34,883 5,652 46,570 0 Equipment Addition 200553 205,131 76,928 280,325 37,000 Equipment Replacement over $5,000 200563 248,072 561,421 420,601 237,382 Technology Related Hardware over $5,000 200581 302,795 385,508 718,517 5,000

TOTAL: $790,881 $1,029,508 $4,576,165 $279,382

DEBT SERVICE Paying Agent Fees 200691 4,537 4,150 2,850 3,000

TOTAL: $4,537 $4,150 $2,850 $3,000

DISTRICT INSURANCE Liability Insurance 200711 148,785 156,502 155,415 160,000 Property Insurance 200712 488,739 463,947 504,795 562,300 Unemployment Compensation Insurance 200730 16,780 20,305 427,868 50,000

TOTAL: $654,304 $640,754 $1,088,078 $772,300

OPERATING TRANSFERS Transfer to Special Education Fund 200827 32,505,312 31,645,589 28,942,631 33,455,380 Transfer to Non-Referendum Debt Fund 200838 4,069,850 0 0 0 Transfer to Capital Improvement Trust 200846 0 6,000,010 0 0 Transfer to Food Service 200850 28,538 798,958 161,881 0

TOTAL: $36,603,700 $38,444,556 $29,104,512 $33,455,380

MISCELLANEOUS EXPENSES District Dues and Fees 200941 169,344 107,819 138,975 157,702 Employee Dues and Fees 200942 19,432 30,257 57,818 69,668 Student Dues and Fees 200943 153,597 119,895 56,817 148,765 Other Dues/Fees 200949 7,874 11,759 12,433 11,000 Insurance Adjustment 200964 24,606 978 17,614 5,000 Other Adjustments 200969 52,894 39,316 75,796 70,000 Refund Payment Prior Year 200971 0 0 27,167 0 Property Tax Refunds 200972 123,835 42,101 46,901 20,000

TOTAL: $551,582 $352,124 $433,520 $482,135

TOTAL EXPENDITURES: $271,867,290 $269,671,757 $277,672,861 $293,287,540

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GREEN BAY AREA PUBLIC SCHOOL DISTRICT 2021-22

SPECIAL REVENUE FUND 21

FUND 21 REVENUES

The Special Revenue Fund revenue is projected to be $2,028,115. The monies received are gifts and donations from outside parties that are used for a specific purpose outside of the organization's normal or typical operations. Scholarships previously held in Fund 72 now are recorded in this fund due to a change in accounting standards. FUND 21 EXPENDITURES The expenditures are projected to be $2,028,115. Activity varies based on the above revenues and this budget is the best estimate at this time. FUND BALANCE The fund balance for this trust fund tends to vary depending on the timing of the gifts and donations as opposed to when expenditures are incurred. This is closely monitored and communicated to the different owners of these monies.

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GREEN BAY AREA PUBLIC SCHOOLS FUND 21 - SPECIAL REVENUE TRUST


REVENUE Source LOCAL SOURCES School Activity Income 270 13,984 12,952 0 0 Interest on Investments 280 35,159 (6,249) 124,953 28,115 Other Local 290 2,164,222 1,655,999 2,078,008 2,000,000 STATE REVENUE Special Projects Grants 630 0 0 980 0 OTHER ADJUSTMENT Transit of Aid 960 0 210,168 1,152,572 0

TOTAL REVENUE: $2,213,365 $1,872,869 $3,356,513 $2,028,115

EXPENDITURES Object Salaries 100 183,049 128,149 124,472 110,913 Employee Benefits 200 34,992 13,219 15,808 17,202 Contracted Services 300 124,245 129,799 134,318 1,900,000 Non-Capital Purchases 400 692,268 821,892 831,508 0 Capital Purchases 500 12,200 5,328 12,650 0 Miscellaneous Expenses 900 15,001 7,029 6,858 0


FUND BALANCE 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget Beginning Fund Balance 0 1,151,610 1,919,063 4,149,963

Revenues 2,213,365 1,872,869 3,356,513 2,028,115

Expenditures 1,061,755 1,105,416 1,125,613 2,028,115

ENDING FUND BALANCE 1,151,610 $1,919,063 $4,149,963 $4,149,963

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INDIAN EDUCATION FUND 22

FUND 22 REVENUE

The revenue amount for the Indian Education Program for 2021-22 is projected at $339,142. The grant award is determined by the federal government by the US Department of Education. The amount of funding based is based on the student count as documented through collection of 506 forms.

FUND 22 EXPENDITURES The projected expenditures equal the amount of revenue at $339,142 as spending of these resources aligns with the award. The main objective of the grant is to increase academic achievement through culturally responsive professional development, academic enrichment, and parent engagement. Funds will be used for the staffing costs of Cultural Resource Specialists and supplies. FUND BALANCE Fund balance is not allowed for these monies per Federal requirement. An exception has been made for the 2019-20 and 2020-21 school-years due to the Covid-19 pandemic.

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GREEN BAY AREA PUBLIC SCHOOLS FUND 22 - INDIAN EDUCATION


REVENUE Source FEDERAL REVENUE Other Federal Sources 790 191,809 194,235 369,649 339,142

TOTAL REVENUE: $191,809 $194,235 $369,649 $339,142

EXPENDITURES Object Salaries 100 127,231 135,773 260,276 255,844 Employee Benefits 200 64,452 51,130 92,199 79,177 Contracted Services 300 126 234 6,025 3,000 Non-Capital Purchases 400 0 7,099 11,149 1,121

TOTAL EXPENDITURES: $191,809 $194,235 $369,649 $339,142

Salaries75.44%


Other1.22%

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SPECIAL EDUCATION FUND 27

FUND 27 REVENUES

The revenues in this fund come from three sources: local, State and Federal. The chart on page 20 shows that 63.19% of special education costs are paid with district funds. The Federal government awards 13.17% through grants and Medicaid reimbursement. The State reimbursed the District 23.64% of the prior year's expenditures through categorical aid and other costs. The General Fund is required to transfer a reconciled amount of monies to cover the difference between total costs less the revenue received from the other sources. The budgeted amount of the General Fund transfer for 2021-22 will be $33.4 million, an increase of $4.5 million from last fiscal year. This increase in the transfer amount from the General Fund is due to the additional services being provided to students under their Individualized Educational Plans. The District provides services for 3,036 Special Education students.


Expenditures are expected to total approximately $52.9 million. School districts that receive Federal special education aid are required to maintain the same or greater local funding from one year to the next on a per-pupil basis. This is called the Maintenance of Effort (MOE). The Wisconsin Department of Public Instruction performs annual compliance reviews to determine whether school districts have met the federal requirements. With the included budget it is calculated that the District will be in compliance with MOE.

FUND BALANCE

Fund balance is not allowed for these monies per State requirements.

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GREEN BAY AREA PUBLIC SCHOOLS FUND 27 - SPECIAL EDUCATION


REVENUE Source OPERATING TRANSFERS Operating Transfers 110 32,505,312 31,645,589 28,942,631 33,455,380 LOCAL SOURCES Other Local 290 0 1,646 0 0 INTERDISTRICT PAYMENTS WITHIN WI Transit of Aid 310 4,182 0 0 0 Open Enrollment Tuition 340 190,174 214,519 38,724 33,863 INTERMEDIATE REVENUE Federal Aid Transit from CESA 510 0 0 3,000 0 STATE REVENUE State Aid Categorical 610 10,092,322 10,761,951 12,067,172 12,144,338 State Aid General 620 162,488 214,325 152,428 214,325 Special Projects Grants 630 27,000 0 0 0 Other State Revenue (Per Pupil) 690 104,999 92,000 125,000 125,000 FEDERAL REVENUE Federal Aid Categorical 710 43,437 0 0 0 Special Projects Grants 730 3,072,395 3,137,650 6,823,708 5,972,175 SBS Medicaid Revenue 780 1,046,423 984,996 943,613 1,000,000

TOTAL REVENUE: $47,248,731 $47,052,675 $49,096,276 $52,945,081

Operating Transfers In

63.19%

Open Enrollment0.06%

State Aid - Special Ed23.58%

Federal Aid - Spec Projects11.28%

Federal Aid - Medical Assistance

1.89%

Operating Transfers In

63.19%

Open Enrollment0.06%

State Aid - Special Ed

23.58%

Federal Aid - Spec Projects11.28%

Federal Aid -Medical Assistance

1.89%

21



SALARIES Teacher Salaries 200111 21,687,620 22,423,243 22,919,476 23,071,280 Mgt/Tech/Other Prof Salaries 200112 646,699 641,716 666,778 785,407 Paraprofessional Salaries 200113 6,205,315 6,312,229 6,680,486 7,024,646 Clerical Salaries 200114 290,598 329,920 332,392 329,453 Coordinator Salaries 200116 1,955 2,119 0 0 Executive Assistant Salaries 200118 53,672 56,777 57,744 58,568 Bus Aides 200120 0 218,319 213,869 392,142 Co-Op Clerical Salaries 200123 3,252 965 1,553 5,486 Van Drivers 200127 5,968 5,616 0 0 Sub Teacher Salaries 200131 206,768 186,348 10,822 142,236 Interfaculty Sub Salaries 200132 28,481 31,350 0 131,329 Sub Clerical Salaries 200133 5,035 0 0 0 Sub Paraprofessional Salaries 200134 146,815 126,244 45,068 126,224 Limited Term Employee Salaries 200137 227,045 202,917 328,599 330,229 Sub Elementary Monitor Salaries 200138 0 1,900 0 1,900 Elementary Monitor / Secondary Monitor Subbing 200139 26,499 21,991 0 28,250 Cocurricular Salaries 200141 3,690 3,690 0 0 Teacher Department Chair Salaries 200144 119,669 106,605 110,091 111,431 Summer School Teaching Salaries 200145 54,442 25,938 32,667 25,935 Stipend 200149 14,851 12,880 176,694 180,000 Teacher Professional Development Certification 200152 34,852 26,031 15,392 15,392 Sign on Bonus 200156 29,648 25,216 15,474 14,634 Teacher Overloads 200157 31,830 18,433 22,620 9,085 Temporary Employee Salaries 200162 1,758 1,910 0 0 Additional Time - Teacher 200171 145,133 83,230 190,850 398,852 Additional Time - Paraprofessional 200173 132,322 58,392 71,962 88,000 Additional Time - Clerical 200174 3,672 2,658 4,845 10,000 Additional Time - Exec Assistant 200178 2,707 1,513 2,010 4,000 Additional Time - Miscellaneous 200179 0 0 402 0

TOTAL: $30,110,296 $30,928,150 $31,899,794 $33,284,479

EMPLOYEE BENEFITS Employer Retirement Contribution 200212 1,921,042 1,997,015 2,097,740 2,185,122 Emeritus 200218 0 0 0 619,046 Social Security 200220 2,163,102 2,226,670 2,308,013 2,438,083 Life Insurance 200230 30,317 30,427 30,503 28,316 Dental Insurance 200243 647,642 511,224 609,543 596,953 Vision Insurance 200246 1,570 1,643 7 0 Health Insurance 200248 7,955,236 6,603,702 7,232,218 8,441,550 Long-Term Disability Insurance 200251 130,827 123,105 126,979 157,548 Workers Compensation Insurance 200254 322,595 325,544 315,669 366,099 Retirement - Escrow 200290 366,818 490,577 724,231 193,006

TOTAL: $13,539,149 $12,309,906 $13,444,904 $15,025,723

22



CONTRACTED SERVICES Contracted Services 200310 81,838 90,550 141,260 175,300 Professional Learning 200312 49,914 24,537 73,490 44,150 Outside Contracted Technology Repair/Maintenance 200321 0 0 630 0 Equipment Repair 200324 6,714 6,865 10,077 10,800 Student Transportation 200341 1,938,824 2,238,782 1,836,707 2,216,272 Employee Travel 200342 67,886 63,531 8,728 112,500 Vehicle Fuel 200348 112,321 68,293 0 72,398 Advertising 200351 331 219 0 350 Postage 200353 0 17 33 500 Printing & Binding 200354 0 0 14 500 Telecommunications 200355 1,056 440 0 1,500 Software Services 200360 187,961 241,885 284,250 346,182 Educational Services - Non-Governmental 200370 641,266 429,443 484 972,000 Instructional Payment Private Vendor 200371 0 0 665,480 0 Instructional Payment Private Schools 200373 0 0 135,344 0 Instructional Non-Government 200379 0 0 119 0 Payments to Other WI Districts 200382 16,827 570 0 1,000 Payments to CESA 200386 125,410 129,792 88,755 217,577

TOTAL: $3,230,347 $3,294,924 $3,245,373 $4,171,029 NON-CAPITAL PURCHASES

General Supplies 200411 136,411 108,264 211,648 141,020 General Media 200430 35,435 37,940 64,815 140,980 Non-Capital Equipment 200440 50,001 121,983 96,512 102,050 Textbooks 200470 0 438 16,423 13,500 Technology Related Supplies 200481 3,472 17,508 14,573 7,600 Non-Capital Technology Hardware 200482 68,350 161,186 34,976 30,500 Non-Student Reference Materials 200490 23,832 5,023 5,790 6,000

TOTAL: $317,501 $452,341 $444,738 $441,650

CAPITAL PURCHASES Equipment Addition 200553 0 0 36,217 0

TOTAL: $0 $0 $36,217 $0

OPERATING TRANSFERS Transfer to General Fund 200810 579 36,081 0 0

TOTAL: $579 $36,081 $0 $0 MISCELLANEOUS EXPENSES

Transit of Aid 200936 47,258 15,294 10,271 0 District Dues and Fees 200941 160 160 2,322 200 Employee Dues and Fees 200942 3,213 13,671 12,659 17,500 Student Dues and Fees 200943 228 240 0 500 Other Dues/Fees 200949 0 1,908 0 4,000

TOTAL: $50,859 $31,273 $25,252 $22,200


23


FUND 27 - SPECIAL EDUCATION Expenditures 2021-22 BUDGET %

Salaries 33,284,479 62.87% Employee Benefits 15,025,723 28.38% Contracted Services 4,171,029 7.88% Non-Capital Purchases 441,650 0.83% Other Dues Expenditures 22,200 0.04% TOTAL EXPENDITURES $52,945,081 100%

Fund 27 - SPECIAL EDUCATION - Expenditure Budget

Salaries62.87%




0.83%

Other Dues Expenditures

0.04%

Salaries62.87%




0.83%

Other Dues Expenditures

0.04%

24


HEAD START PROGRAM FUND 29

The Green Bay Area Public School District (GBAPSD) has been the grantee agency for the Head Start program since 1967. The federally funded Head Start program enrolls 336 three and four-year-old children at two sites in the district. 321 children are funded by the Office of Head Start and 15 children are funded by the Department of Public Instruction. The purpose of the Head Start program is to provide comprehensive services to low income preschool aged children and their families living within the GBAPSD. In addition to a developmental classroom experience with an emphasis on preparing children for kindergarten and building social competence, services are provided in the areas of nutrition, health, mental health, disabilities, social services and parent involvement. The Head Start Learning Center (HSLC), which is the largest site enrolling 188 children, is located at 1150 Bellevue Street. This site was purchased in May 2017 and renovated, paid with grant dollars, to expand the length of half-day or full day services for eligible children. In September 2017, full day services began for 68 of the enrolled children. In May 2019, the Head Start program received a second grant to expand the full day services for an additional 102 children while the remainder of the children attend half day or double sessions. In June 2020, the remodel project began at the Jefferson Head Start Learning Center located at 905 Harrison Street with the anticipated completion date being mid October 2020. Due to COVID and virtual learning, this site opened its doors in March 2021. There are 148 children enrolled at this site. The Head Start Parent Center has moved to Jefferson Head Start offering the same services for our families. The expansion of full day services requires additional staff to support the program. The grant received in May 2019 also supported the addition of 18 new staff to Head Start. These staff include an administrator, one clerical, one education coach, three teachers, four paraprofessional staff, six monitor staff, one food service worker and one facility technician. Along with the additional new staff there is also a Director, four Coordinators, two Clerical, one Educational Coach, 13 Teachers, one Social Emotional Specialist, 15 Paraprofessional staff, four elementary monitors, seven Home Visitors, one food service worker, one evening custodian and 17 bus and lunch monitor staff. The total amount of staff now employed with the Head Start program is 85.

Fund balance is not allowed for these monies per Federal requirements unless a waiver is requested.

25

GREEN BAY AREA PUBLIC SCHOOLS FUND 29 - Head Start


REVENUE Source Other Federal Revenue 790 3,308,424 3,534,099 6,551,142 4,772,935

TOTAL REVENUE: $3,308,424 $3,534,099 $6,551,142 $4,772,935

EXPENDITURES Object Salaries 100 1,695,026 2,149,779 2,533,609 2,612,871 Employee Benefits 200 793,200 855,001 1,076,617 1,203,035 Contracted Services 300 621,016 427,712 2,319,866 877,764 Non-Capital Purchases 400 131,742 101,608 349,413 75,265 Capital Purchases 500 8,262 0 152,013 0 Operating Transfers 800 52,149 0 116,527 0 Miscellaneous Expenses 900 7,028 0 3,097 4,000


Fund 29 - HEAD START - Expenditure Budget

Salaries54.74%




1.58%

Other 0.08%

26

GREEN BAY AREA PUBLIC SCHOOL DISTRICT

2021-22 DEBT SERVICE FUND 30

FUND 30 REVENUES

All property taxes receipted are for the use of retiring referendum debt.


The expenditures for debt payment in the Debt Service Fund are referendum approved debt.

27

GREEN BAY AREA PUBLIC SCHOOLS FUND 30/38 - Debt Service


REVENUE Source Transfer from Fund 10 110 4,069,850 0 0 0 Local Property Taxes 211 14,231,840 15,900,000 20,700,000 29,000,000 Interest on Investments 280 0 831,822 0 0 Long-Term Bond Proceeds 875 0 40,090,000 0 0 Aidable Adjustments 971 666,909 861,930 0 0

TOTAL REVENUE: $18,968,599 $57,683,752 $20,700,000 $29,000,000

EXPENDITURES Object Debt Retirement Principal on Long-Term Note 673 10,335,000 2,375,000 1,020,000 1,700,000 Principal on Long-Term Bond 675 1,875,000 52,290,000 20,915,000 28,201,700 Interest on Long-Term Note 683 1,047,785 799,010 81,600 51,000 Interest on Long-Term Bond 685 1,982,391 5,369,073 1,575,678 798,300 Other Debt Retirement 690 0 407,050 17,650 0



Beginning Fund Balance 8,427,375 12,155,796 8,599,415 5,689,487

Revenues 18,968,599 57,683,752 20,700,000 29,000,000

Expenditures 15,240,178 61,240,133 23,609,928 30,751,000

ENDING FUND BALANCE $12,155,796 $8,599,415 $5,689,487 $3,938,487

28


CAPITAL PROJECTS FUND 40

FUND 40 REVENUES

The Capital Projects Fund revenue consists of interest on investments from the receipts of $68.25 million approved by voters in the spring of 2017, and a Capital Projects Fund. The facilities referendum is addressing capacity needs safety and security needs and providing adequate and appropriate spaces.

FUND 40 EXPENDITURES Where revenues are receipted from one source expenditures include both Energy Efficiency Exemption (EEE) projects from current and prior years and the 2017 referendum projects.

FUND BALANCE The ending fund balance is projected to be $2,622,634 as of fiscal year-end.

29


FUND 40/46 - Capital Projects


REVENUE Source Transfer from Fund 10 110 0 3,000,005 0 0 Interest on Investments 280 1,214,557 636,717 3,816 0

TOTAL REVENUE: $1,214,557 $3,636,722 $3,816 $0

EXPENDITURES Object Mgt/Tech/Other Prof Salaries 112 74,113 51,667 80,515 81,505 Temporary Employee Salaries 162 13,002 22,822 0 0 Additional Time - Elementary Monitor 177 4,722 0 0 0 Employer Retirement Contribution 212 4,910 3,411 5,435 5,461 Social Security 220 5,913 4,028 5,773 6,072 Life Insurance 230 60 37 61 68 Dental Insurance 243 1,296 689 1,264 1,399 Health Insurance 248 7,486 8,317 13,740 16,646 Long-Term Disability Insurance 251 283 216 335 416 Workers Compensation Insurance 254 1,010 752 832 897 Contracted Services 310 845,459 177,306 18,697 0 Equipment Repair 324 0 15,045 0 0 Construction - Contractors 327 37,696,802 23,830,183 223,680 3,490,000 Utilities - Gas 331 0 3,702 0 0 Utilities - Electricity 336 16,041 8,531 598 0 Telecommunications 355 0 13,319 0 0 Software Services 360 0 292 0 0 General Supplies 411 30,821 85,553 982 0 Non-Capital Equipment 440 1,084,264 399,972 30,111 0 Technology Related Supplies 481 11,132 26,833 0 0 Non-Capital Technology Hardware 482 231,228 115,712 0 0 Site Component Add/Replacement 521 0 5,094 0 0 Building Component Add/Replace 541 0 8,500 0 0 Equipment Addition 553 0 19,244 0 0 Equipment Replacement over $5,000 563 0 52,815 0 0

TOTAL EXPENDITURES: $40,028,542 $24,854,037 $382,024 $3,602,464

FUND BALANCE 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget


Revenues 1,214,558 3,636,722 3,817 0

Expenditures 40,028,542 24,854,038 382,024 3,602,464


30


FOOD SERVICE FUND 50

Fund 50 Overview

For the 2021-22 school year, due to COVID-19, the Food Service Department for Green Bay Area Public Schools participates in the Seamless Summer Option Program (SSO). The United States Department of Agriculture (USDA) has extended the flexibility for school districts to provide free meals to students, and GBAPSD Food Service Department has elected to participate in this program. All students are eligible for meals at no charge. Families are encouraged to continue applying for the Free & Reduced Meal Benefits as usual, to certify children for free or reduced-price meal eligibility status. The eligibility status, however, is not required for the free school meals through SSO but it does establish eligibility for other benefits, such as Pandemic EBT (P-EBT) and other community programs. In addition, the eligibility status is required for state and federal reporting.

In July 2021, the Green Bay Area Public School District approved a program for the 2021-22 school year that provides breakfast and lunch at no cost to all students attending the following schools: Baird, Beaumont, Chappell, Danz, Doty, Eisenhower, Elmore, Fort Howard, Head Start Learning Center (Bellevue and Jefferson sites), Howe, Jackson, Keller, Kennedy, Lincoln, Nicolet, Sullivan, Tank, Franklin, Washington, Dr. Rosa Minoka-Hill, and West High. This program is called the Community Eligibility Provision (CEP). The CEP will continue to provide free meals at these schools when the SSO program expires.

Each meal since the COVID crisis began as been reimbursed with federal dollars. Approximately 63% of the 20,000 students enrolled qualify for free and reduced priced meals, and the district currently has 23 schools that are CEP certified.

The Food Service Department is an operation that feeds the students of Green Bay year-round and employs on average 11 part-time and 121 full time employees.

Fund 50 is presenting a balanced budget.

2021-2022 Meal Prices: Breakfast: K-12 $0.00, Lunch: K-5 $0.00, 6-12 $0.00 (unchanged), Milk ala carte $0.40 (unchanged).

31

GREEN BAY AREA PUBLIC SCHOOLS FUND 50 - Food Service

REVENUE Source 2019 Actual 2020 Actual 2021 Unaudited 2022 Budget

OPERATING TRANSFERS Transfer from Fund 10 110 28,538 798,958 161,881 0

TOTAL: $28,538 $798,958 $161,881 $0 LOCAL SOURCES

Student Meals 251 1,447,742 1,165,142 3,566 1,554,800 Adult Meals 252 71,548 48,232 6,098 67,386 Special Sales Food Service 255 24,183 3,886 3,030 0 Other Food Service Sales 259 30,360 45,502 50 0 Non-Capital Sales 269 1,980 4,693 2,422 1,500 Interest on Investments 280 45,117 21,648 1,525 21,000 Gifts 290 0 0 103,300 0

TOTAL: $1,620,929 $1,289,102 $119,990 $1,644,686

STATE REVENUE State Food Service Aid 617 169,324 174,117 163,888 71,000

TOTAL: $169,324 $174,117 $163,888 $71,000

FEDERAL REVENUE Federal Donated Commodities 714 630,216 740,795 698,032 830,055 Federal Food Service Aid 717 8,275,341 8,071,913 8,978,224 8,065,424 Special Project Grants 730 20,725 15,593 18,583 0

TOTAL: $8,926,282 $8,828,301 $9,694,839 $8,895,479

OTHER SOURCES Sale of Capital Assets 860 0 0 967 0

TOTAL: $0 $0 $967 $0

OTHER REVENUE Miscellaneous Revenue 990 164 42,843 301 0

TOTAL: $164 $42,843 $301 $0

TOTAL REVENUES: $10,745,236 $11,133,321 $10,141,866 $10,611,165

EXPENDITURES Object Salaries 100 3,054,259 3,323,031 3,276,617 3,104,345 Employee Benefits 200 1,607,522 1,457,209 1,521,455 1,631,820 Contracted Services 300 733,888 714,513 826,903 718,570 Non-Capital Purchases 400 5,318,632 5,026,799 3,407,356 5,037,270 Capital Purchases 500 722,058 379,405 252,020 32,000 Miscellaneous Expenses 900 65,293 61,035 162,789 87,160




Revenues 10,745,237 11,133,321 10,141,866 10,611,165

Expenditures 11,501,652 10,961,992 9,447,140 10,611,165


32

GREEN BAY AREA PUBLIC SCHOOL DISTRICT

2021-22 PENSION AND OTHER EMPLOYEE BENEFITS TRUST FUND 73

FUND 73 REVENUES

The Pension and Other Employee Benefits Trust Fund 73 revenue is projected to be $2,984,359. The monies received are used to pay for the Emeritus employee benefit from expenditures in Fund 10 and Fund 27.


The expenditures are projected to be $2,984,359. This expenditure is the same amount as the revenue. FUND BALANCE The fund balance does not have a projected balance, but the district may elect to make additional contributions.

33

GREEN BAY AREA PUBLIC SCHOOLS FUND 73 - Pension and Other Employee Benefits Trust Fund


REVENUE Source District Contribution - Supplemental Pension 951 0 0 0 2,984,359

TOTAL REVENUE: $0 $0 $0 $2,984,359

EXPENDITURES Object Trust Fund Expenditures 991 0 0 0 2,984,359

TOTAL EXPENDITURES: $0 $0 $0 $2,984,359

34


Community Service Fund 80

Community Service Funds are used to support community education which includes community learning centers, community enrichment and adult education. The District, in collaboration with community partners, currently operates 13 community learning centers that are supported financially through 21CCLC Federal Grants and Fund 80. Community enrichment takes the form of afternoon and evening classes in our schools that are taught by District staff and offered to community members. Howe Community School employs one Community Schools Resource Coordinator position, funded through Fund 80. Adult education is offered which includes English language classes, GED classes and workforce training classes. Community Service Funds are used to support the athletic programs at our Middle Schools. These programs include basketball, cross country, football, soccer, softball, track, volleyball, and wrestling. Fund 80 also pays for 11 School Resource Officers.

FUND 80 REVENUES

Community Service Fund revenue decreased for 2021-22 even though the tax levy remained constant at $2,764,368 as it is the sole source of revenue for the fund.


Community Service Fund expenditures will balance revenues at $2,764,368.

FUND BALANCE

The fund balance for the Community Service Fund is projected to remain the same at $2,631,358 for programmatic offerings to the community.

35

GREEN BAY AREA PUBLIC SCHOOLS FUND 80 - Community Service


REVENUE Source Local Property Taxes 211 2,764,368 2,764,368 2,764,368 2,764,368 Cocurricular User Fees 271 12,398 3,000 0 0 Cocurricular Admissions Other 274 0 100 0 0 Student Fees 292 40 0 0 0 Special Project Grants 730 0 0 392,044 0

TOTAL REVENUE: $2,776,806 $2,767,468 $3,156,411 $2,764,368

EXPENDITURES Object Salaries 100 406,465 442,161 422,722 481,059 Employee Benefits 200 54,159 67,927 75,481 79,723 Contracted Services 300 1,988,556 1,828,356 2,028,510 2,089,418 Non-Capital Purchases 400 110,657 26,620 157,344 113,243 Capital Purchases 500 0 0 5,200 0 Miscellaneous Expenses 900 1,150 850 0 925



Beginning Fund Balance 1,546,831 1,762,648 2,164,204 2,631,358 Revenues 2,776,806 2,767,468 3,156,412 2,764,368 Expenditures 2,560,989 2,365,912 2,689,257 2,764,368 ENDING FUND BALANCE $1,762,648 $2,164,204 $2,631,358 $2,631,358

FUND 80 COMMUNITY SERVICE - Expenditure Budget

Salaries17.40%


Purchased Services82.26%


4.10%

Dues and Fees Expenditures

0.03%

36

Green Bay Area Public Schools Tax Levy Comparison

Fiscal Year Equalized Valuation % ChangeFund 10

LevyFund 10 Mill Rate

Fund 30 Levy

Fund 30 Mill Rate Fund 80 Levy

Fund 80 Mill Rate

Total Total Levy Levy Increase

% Tax Levy Change

Total Mill Rate/$1,000

% Mill Rate Change

1998-99 5,398,421,301 48,982,970 9.07 12,207,416 2.26 61,190,3861999-00 5,625,843,656 4.21% 48,834,605 8.68 11,645,939 2.07 60,480,544 (709,842) -1.16% 10.75 -5.12%2000-01 5,953,148,486 5.82% 49,122,134 8.25 14,304,919 2.40 63,427,053 2,946,509 4.87% 10.65 -0.93%2001-02 6,274,702,734 5.40% 48,317,021 7.70 14,900,697 2.37 63,217,718 (209,335) -0.33% 10.08 -5.35%2002-03 6,542,042,397 4.26% 48,699,457 7.44 15,737,328 2.41 64,436,785 1,219,067 1.93% 9.85 -2.28%2003-04 6,981,338,739 6.71% 50,651,410 7.26 15,252,256 2.18 65,903,666 1,466,881 2.28% 9.44 -4.16%2004-05 7,611,585,378 9.03% 55,736,556 7.32 15,005,414 1.97 70,741,970 4,838,304 7.34% 9.29 -1.59%2005-06 8,003,312,035 5.15% 53,321,800 6.66 15,230,705 1.90 68,552,505 (2,189,465) -3.10% 8.57 -7.75%2006-07 8,312,011,820 3.86% 53,476,608 6.43 15,476,062 1.86 68,952,670 400,165 0.58% 8.30 -3.15%2007-08 8,483,667,760 2.07% 57,476,599 6.77 12,503,519 1.47 1,546,058 0.18 71,526,176 2,573,506 3.73% 8.43 1.57%2008-09 8,585,456,292 1.20% 60,084,312 7.00 11,369,360 1.32 2,346,058 0.27 73,799,730 2,273,554 3.18% 8.60 2.02%2009-10 8,424,923,558 -1.87% 62,810,266 7.46 10,318,093 1.22 3,267,072 0.39 76,395,431 2,595,701 3.52% 9.07 5.47%2010-11 8,199,747,364 -2.67% 66,593,078 8.12 9,558,805 1.17 3,164,388 0.39 79,316,271 2,920,840 3.82% 9.67 6.62%2011-12 8,041,865,132 -1.93% 67,282,195 8.37 10,003,540 1.24 3,286,790 0.41 80,572,525 1,256,254 1.58% 10.02 3.62%2012-13 7,753,109,665 -3.59% 64,419,417 8.31 13,302,106 1.72 2,851,002 0.37 80,572,525 0 0.00% 10.39 3.72%2013-14 7,908,840,307 2.01% 69,385,927 8.77 7,712,895 0.98 2,851,002 0.36 79,949,824 (622,701) -0.77% 10.11 -2.73%2014-15 7,983,952,979 0.95% 65,066,789 8.15 12,118,667 1.52 2,764,368 0.35 79,949,824 0 0.00% 10.02 -3.58%2015-16 8,155,078,816 2.14% 72,102,337 8.84 8,012,550 0.98 2,764,368 0.34 82,887,085 2,937,261 3.67% 10.16 1.43%2016-17 8,271,000,000 1.42% 74,701,671 9.03 6,600,000 0.80 2,764,368 0.33 84,069,505 1,182,420 1.43% 10.16 0.00%2017-18 8,611,359,305 4.12% 77,446,406 8.99 6,800,000 0.79 2,764,368 0.32 87,010,774 2,941,269 3.50% 10.10 -0.59%2018-19 8,906,285,059 3.42% 72,184,353 8.10 14,231,840 1.60 2,764,368 0.31 89,180,561 2,169,787 2.49% 10.01 -0.90%2019-20 9,311,617,960 4.55% 74,161,472 7.96 15,900,000 1.71 2,764,368 0.30 92,825,840 3,645,279 4.09% 9.97 -0.44%2020-21 9,767,224,745 4.89% 72,110,491 7.38 20,700,000 2.12 2,764,368 0.28 95,574,859 2,749,019 2.96% 9.79 -1.84%

2021-22 10,636,879,231 8.90% 64,257,988 6.04 29,000,000 2.73 2,764,368 0.26 96,022,356 447,497 0.47% 9.03 -7.75%

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Change in Mill Rate for the Fiscal Years 1998-99 through 2020-21 and Proposed 2021-22

District Schools - Board Docs

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